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2009 (8) TMI 1127 - HC - VAT and Sales Tax
Issues involved: Interpretation of provisions u/s 106 of Delhi VAT Act regarding appellate proceedings pending under repealed Delhi Sales Tax Act.
Summary: The batch of appeals dealt with the issue of whether further appeal lies under Section 81 of the new Delhi VAT Act after the repeal of the Delhi Sales Tax Act, or if reference under Section 45(1) or 45(2) of the old Act is required. The respondent argued that the appeals are not maintainable under the Delhi VAT Act, while the appellant contended otherwise. The appellant relied on judgments from Punjab and Haryana High Court and Delhi High Court, while the respondent cited decisions from the Supreme Court. The respondent argued that the right of reference under the old Act is saved under Section 106(2) of the Delhi VAT Act, protecting vested rights. The appellant, however, highlighted Section 106(3) of the Delhi VAT Act, stating that actions taken under the old Act are deemed to be under the new Act. The Supreme Court's decision in Gammon India Ltd. case provided guidance on repeals, saving of vested rights, and retrospective operation of statutes. It established principles such as the protection of vested rights, the legislative power to vary saving provisions, and the preservation of the right of appeal as a vested right. Examining the provisions of appeal under the Delhi VAT Act and reference under the old Sales Tax Act, the Court concluded that no vested right was taken away by the new Act, only the forum for appeal had changed. The decision of the Punjab and Haryana High Court was supported, emphasizing that the right of appeal was strengthened under the new Act. The Court rejected the respondent's preliminary objection, holding that the appeals under Section 81 of the Delhi VAT Act were maintainable. The legislative intent for retrospective operation regarding the forum of appeal was highlighted, ensuring that orders passed under the old Act would be treated as under the new Act. The appeals were scheduled for hearing on 3rd December 2009.
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